Section 3(5) in The U.P. Electricity (Duty) Act, 1952
(5)No electricity duty shall be levied on-(a)energy consumed by the Central Government or sold to the Central Government for consumption by that Government; or(b)[* * * *] [[Omitted by U.P. Act No. 11 of 1984, vide Section 2 (c), (w.e.f. 1st October, 1984). Old clause (b) runs as under:-'(b) energy consumed by the State Government or sold to the State Government for consumption by that Government; or']](c)energy consumed in the construction, maintenance or operation of any railway by the Central Government or sold to that Government for consumption in the construction, maintenance or operation of any railway;(d)by a cultivator in agricultural operations carried on in or near his fields such as the pumping of water for irrigation, crushing, milling or treating of the produce of those fields or chaff-cutting.(e)[ energy consumed in light upon supplies made under the Janta Service Connection Scheme to Harijans, landless labourers, farmers, (whose holding is one acre or less), active and ex-servicemen and war widows and other weaker sections in districts as may be notified by the State Government in this behalf.] [Inserted by U.P. Act No. 2 of 1977, vide Section 2 (w.e.f. June 1, 1977).]
